{"id":6243,"date":"2026-06-17T17:24:22","date_gmt":"2026-06-17T10:24:22","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=6243"},"modified":"2026-06-17T17:24:22","modified_gmt":"2026-06-17T10:24:22","slug":"cong-ty-kiem-toan","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/cong-ty-kiem-toan\/","title":{"rendered":"C\u00f4ng ty ki\u1ec3m to\u00e1n: B\u00ed quy\u1ebft ch\u1ecdn \u0111\u1ed1i t\u00e1c ph\u00f9 h\u1ee3p"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">C\u00f4ng ty ki\u1ec3m to\u00e1n l\u00e0 \u0111\u1ed1i t\u00e1c chi\u1ebfn l\u01b0\u1ee3c gi\u00fap doanh nghi\u1ec7p minh b\u1ea1ch h\u00f3a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 t\u1ed1i \u01b0u h\u00f3a qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf. V\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111ang t\u00ecm ki\u1ebfm \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 chuy\u00ean nghi\u1ec7p, vi\u1ec7c hi\u1ec3u r\u00f5 quy tr\u00ecnh v\u00e0 ti\u00eau ch\u00ed l\u1ef1a ch\u1ecdn l\u00e0 b\u01b0\u1edbc kh\u1edfi \u0111\u1ea7u quan tr\u1ecdng \u0111\u1ec3 b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd theo <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-67-2011-QH12-kiem-toan-doc-lap-122184.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp n\u0103m 2011<\/span><\/a><span style=\"font-weight: 400;\">, m\u00e0 c\u00f2n l\u00e0 c\u00f4ng c\u1ee5 gi\u00fap nh\u00e0 qu\u1ea3n tr\u1ecb nh\u00ecn nh\u1eadn s\u1ee9c kh\u1ecfe th\u1ef1c t\u1ebf c\u1ee7a b\u1ed9 m\u00e1y kinh doanh. \u0110\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p l\u1ea7n \u0111\u1ea7u th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n, qu\u00e1 tr\u00ecnh n\u00e0y c\u00f3 th\u1ec3 g\u00e2y ra nhi\u1ec1u lo ng\u1ea1i v\u1ec1 chi ph\u00ed v\u00e0 th\u1ee7 t\u1ee5c. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd cung c\u1ea5p c\u00e1i nh\u00ecn t\u1ed5ng quan t\u1eeb g\u00f3c \u0111\u1ed9 chuy\u00ean gia \u0111\u1ec3 gi\u00fap b\u1ea1n \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh \u0111\u00fang \u0111\u1eafn.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u7d22\u5f15<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cong-ty-kiem-toan\/#Tom_tat_trong_tam_ve_cong_ty_kiem_toan\" >T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 c\u00f4ng ty ki\u1ec3m to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cong-ty-kiem-toan\/#Dinh_nghia_va_vai_tro_cua_cong_ty_kiem_toan_theo_luat_Viet_Nam\" >\u0110\u1ecbnh ngh\u0129a v\u00e0 vai tr\u00f2 c\u1ee7a c\u00f4ng ty ki\u1ec3m to\u00e1n theo lu\u1eadt Vi\u1ec7t Nam<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cong-ty-kiem-toan\/#Tai_sao_doanh_nghiep_can_thue_cong_ty_kiem_toan\" >T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n thu\u00ea c\u00f4ng ty ki\u1ec3m to\u00e1n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cong-ty-kiem-toan\/#Ai_bat_buoc_phai_kiem_toan_bao_cao_tai_chinh\" >Ai b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cong-ty-kiem-toan\/#Top_10_Cong_ty_kiem_toan_uy_tin_tai_TP_Ho_Chi_Minh\" >Top 10 C\u00f4ng ty ki\u1ec3m to\u00e1n uy t\u00edn t\u1ea1i TP. H\u1ed3 Ch\u00ed Minh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cong-ty-kiem-toan\/#Cong_ty_TNHH_PwC_Viet_Nam\" >C\u00f4ng ty TNHH PwC Vi\u1ec7t Nam<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cong-ty-kiem-toan\/#Cong_ty_TNHH_Ernst_Young_Viet_Nam_EY\" >\u30a2\u30fc\u30f3\u30b9\u30c8\u30fb\u30a2\u30f3\u30c9\u30fb\u30e4\u30f3\u30b0\u30fb\u30d9\u30c8\u30ca\u30e0\u682a\u5f0f\u4f1a\u793e\uff08EY\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cong-ty-kiem-toan\/#Cong_ty_TNHH_Deloitte_Viet_Nam\" >\u30c7\u30ed\u30a4\u30c8\u30d9\u30c8\u30ca\u30e0\u682a\u5f0f\u4f1a\u793e<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cong-ty-kiem-toan\/#Cong_ty_TNHH_KPMG_Viet_Nam\" >KPMG\u30d9\u30c8\u30ca\u30e0\u682a\u5f0f\u4f1a\u793e<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cong-ty-kiem-toan\/#Cong_ty_TNHH_Hang_Kiem_toan_AASC\" >AASC\u76e3\u67fb\u6cd5\u4eba\u682a\u5f0f\u4f1a\u793e<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cong-ty-kiem-toan\/#Cong_ty_TNHH_Kiem_toan_va_Tu_van_A_C\" >A&amp;C\u76e3\u67fb\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u682a\u5f0f\u4f1a\u793e<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cong-ty-kiem-toan\/#Cong_ty_TNHH_Grant_Thornton_Viet_Nam\" >\u30b0\u30e9\u30f3\u30c8\u30fb\u30bd\u30fc\u30f3\u30c8\u30f3\uff08\u30d9\u30c8\u30ca\u30e0\uff09\u682a\u5f0f\u4f1a\u793e<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cong-ty-kiem-toan\/#Cong_ty_TNHH_Kiem_toan_va_Tu_van_RSM_Viet_Nam\" >RSM\u30d9\u30c8\u30ca\u30e0\u76e3\u67fb\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u682a\u5f0f\u4f1a\u793e<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cong-ty-kiem-toan\/#Cong_ty_TNHH_Kiem_toan_va_Tu_van_UHY\" >C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n UHY<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cong-ty-kiem-toan\/#Cong_ty_TNHH_Mazars_Viet_Nam\" >\u30de\u30b6\u30fc\u30ba\u30fb\u30d9\u30c8\u30ca\u30e0\u682a\u5f0f\u4f1a\u793e<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cong-ty-kiem-toan\/#MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cong-ty-kiem-toan\/#Tieu_chi_lua_chon_cong_ty_kiem_toan_uy_tin\" >Ti\u00eau ch\u00ed l\u1ef1a ch\u1ecdn c\u00f4ng ty ki\u1ec3m to\u00e1n uy t\u00edn<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cong-ty-kiem-toan\/#Bang_so_sanh_tieu_chi_chon_cong_ty_kiem_toan\" >B\u1ea3ng so s\u00e1nh ti\u00eau ch\u00ed ch\u1ecdn c\u00f4ng ty ki\u1ec3m to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cong-ty-kiem-toan\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cong-ty-kiem-toan\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u30b5\u30fc\u30d3\u30b9\u9023\u7d61\u5148\u60c5\u5831<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cong-ty-kiem-toan\/#Cau_hoi_thuong_gap_ve_cong_ty_kiem_toan\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00f4ng ty ki\u1ec3m to\u00e1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cong-ty-kiem-toan\/#Chi_phi_kiem_toan_duoc_tinh_dua_tren_tieu_chi_nao\" >\u76e3\u67fb\u8cbb\u7528\u306e\u8a08\u7b97\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u57fa\u6e96\u304c\u4f7f\u7528\u3055\u308c\u307e\u3059\u304b?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cong-ty-kiem-toan\/#Cong_ty_nho_co_can_thiet_phai_kiem_toan_khong\" >C\u00f4ng ty nh\u1ecf c\u00f3 c\u1ea7n thi\u1ebft ph\u1ea3i ki\u1ec3m to\u00e1n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cong-ty-kiem-toan\/#Kiem_toan_vien_co_phat_hien_ra_cac_hanh_vi_gian_lan_khong\" >Ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 ph\u00e1t hi\u1ec7n ra c\u00e1c h\u00e0nh vi gian l\u1eadn kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cong-ty-kiem-toan\/#Sau_khi_kiem_toan_xong_doanh_nghiep_nhan_duoc_gi_ngoai_bao_cao\" >Sau khi ki\u1ec3m to\u00e1n xong, doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c g\u00ec ngo\u00e0i b\u00e1o c\u00e1o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cong-ty-kiem-toan\/#Nen_thay_doi_cong_ty_kiem_toan_bao_lau_mot_lan\" >N\u00ean thay \u0111\u1ed5i c\u00f4ng ty ki\u1ec3m to\u00e1n bao l\u00e2u m\u1ed9t l\u1ea7n?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tom_tat_trong_tam_ve_cong_ty_kiem_toan\"><\/span><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 c\u00f4ng ty ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">C\u00f4ng ty ki\u1ec3m to\u00e1n l\u00e0 \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 chuy\u00ean m\u00f4n \u0111\u1ed9c l\u1eadp, th\u1ef1c hi\u1ec7n ki\u1ec3m tra v\u00e0 \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 t\u00ednh trung th\u1ef1c, h\u1ee3p l\u00fd c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ho\u1eb7c c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh kh\u00e1c. D\u1ecbch v\u1ee5 n\u00e0y \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p b\u1eaft bu\u1ed9c theo lu\u1eadt \u0111\u1ecbnh ho\u1eb7c c\u00e1c \u0111\u01a1n v\u1ecb t\u1ef1 nguy\u1ec7n nh\u1eb1m n\u00e2ng cao uy t\u00edn v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 ng\u00e2n h\u00e0ng. Khi t\u00ecm ki\u1ebfm \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n, doanh nghi\u1ec7p c\u1ea7n \u01b0u ti\u00ean t\u00ednh \u0111\u1ed9c l\u1eadp, kinh nghi\u1ec7m trong ng\u00e0nh v\u00e0 kh\u1ea3 n\u0103ng t\u01b0 v\u1ea5n r\u1ee7i ro thu\u1ebf chuy\u00ean s\u00e2u.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dinh_nghia_va_vai_tro_cua_cong_ty_kiem_toan_theo_luat_Viet_Nam\"><\/span><b>\u0110\u1ecbnh ngh\u0129a v\u00e0 vai tr\u00f2 c\u1ee7a c\u00f4ng ty ki\u1ec3m to\u00e1n theo lu\u1eadt Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6245\" aria-describedby=\"caption-attachment-6245\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6245\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Dinh-nghia-va-vai-tro-cua-cong-ty-kiem-toan-theo-luat-Viet-Nam.jpg\" alt=\"\u0110\u1ecbnh ngh\u0129a v\u00e0 vai tr\u00f2 c\u1ee7a c\u00f4ng ty ki\u1ec3m to\u00e1n theo lu\u1eadt Vi\u1ec7t Nam\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Dinh-nghia-va-vai-tro-cua-cong-ty-kiem-toan-theo-luat-Viet-Nam.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Dinh-nghia-va-vai-tro-cua-cong-ty-kiem-toan-theo-luat-Viet-Nam-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Dinh-nghia-va-vai-tro-cua-cong-ty-kiem-toan-theo-luat-Viet-Nam-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Dinh-nghia-va-vai-tro-cua-cong-ty-kiem-toan-theo-luat-Viet-Nam-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Dinh-nghia-va-vai-tro-cua-cong-ty-kiem-toan-theo-luat-Viet-Nam-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6245\" class=\"wp-caption-text\">\u0110\u1ecbnh ngh\u0129a v\u00e0 vai tr\u00f2 c\u1ee7a c\u00f4ng ty ki\u1ec3m to\u00e1n theo lu\u1eadt Vi\u1ec7t Nam<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Theo Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp s\u1ed1 67\/2011\/QH12, ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n l\u00e0 vi\u1ec7c ki\u1ec3m tra v\u00e0 x\u00e1c nh\u1eadn c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean v\u1ec1 t\u00ednh trung th\u1ef1c, h\u1ee3p l\u00fd c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u0110\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 n\u00e0y ph\u1ea3i l\u00e0 c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n \u0111\u00f3ng vai tr\u00f2 l\u00e0 chi\u1ebfc c\u1ea7u n\u1ed1i ni\u1ec1m tin gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u00e1c b\u00ean li\u00ean quan nh\u01b0 c\u1ed5 \u0111\u00f4ng, c\u01a1 quan thu\u1ebf, ng\u00e2n h\u00e0ng. M\u1ed9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n b\u1edfi \u0111\u01a1n v\u1ecb uy t\u00edn s\u1ebd l\u00e0m t\u0103ng gi\u00e1 tr\u1ecb c\u1ee7a th\u01b0\u01a1ng hi\u1ec7u, gi\u00fap qu\u00e1 tr\u00ecnh huy \u0111\u1ed9ng v\u1ed1n ho\u1eb7c vay t\u00edn d\u1ee5ng tr\u1edf n\u00ean thu\u1eadn l\u1ee3i h\u01a1n.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_can_thue_cong_ty_kiem_toan\"><\/span><b>T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n thu\u00ea c\u00f4ng ty ki\u1ec3m to\u00e1n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6246\" aria-describedby=\"caption-attachment-6246\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6246\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-sao-doanh-nghiep-can-thue-cong-ty-kiem-toan.jpg\" alt=\"T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n thu\u00ea c\u00f4ng ty ki\u1ec3m to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-sao-doanh-nghiep-can-thue-cong-ty-kiem-toan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-sao-doanh-nghiep-can-thue-cong-ty-kiem-toan-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-sao-doanh-nghiep-can-thue-cong-ty-kiem-toan-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-sao-doanh-nghiep-can-thue-cong-ty-kiem-toan-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-sao-doanh-nghiep-can-thue-cong-ty-kiem-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6246\" class=\"wp-caption-text\">T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n thu\u00ea c\u00f4ng ty ki\u1ec3m to\u00e1n<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u nh\u00e0 qu\u1ea3n tr\u1ecb th\u01b0\u1eddng \u0111\u1eb7t c\u00e2u h\u1ecfi v\u1ec1 vi\u1ec7c t\u1ea1i sao ph\u1ea3i chi tr\u1ea3 cho <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-uy-tin\/\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\"> khi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 \u0111\u00e3 th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c h\u1eb1ng ng\u00e0y. C\u00e2u tr\u1ea3 l\u1eddi n\u1eb1m \u1edf t\u00ednh kh\u00e1ch quan v\u00e0 chi\u1ec1u s\u00e2u chuy\u00ean m\u00f4n. Ki\u1ec3m to\u00e1n vi\u00ean t\u1eeb b\u00ean ngo\u00e0i mang l\u1ea1i c\u00e1i nh\u00ecn kh\u00e1ch quan m\u00e0 ng\u01b0\u1eddi n\u1ed9i b\u1ed9 \u0111\u00f4i khi b\u1ecf s\u00f3t do th\u00f3i quen c\u00f4ng vi\u1ec7c. H\u1ecd c\u1eadp nh\u1eadt c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, th\u00f4ng t\u01b0 thu\u1ebf m\u1edbi nh\u1ea5t v\u00e0 c\u00f3 kinh nghi\u1ec7m t\u1eeb nhi\u1ec1u m\u00f4 h\u00ecnh doanh nghi\u1ec7p kh\u00e1c nhau.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ed9t \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n t\u1ed1t s\u1ebd gi\u00fap doanh nghi\u1ec7p:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e1t hi\u1ec7n c\u00e1c \u0111i\u1ec3m y\u1ebfu trong h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed1i \u01b0u h\u00f3a c\u00e1c kho\u1ea3n m\u1ee5c chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf thanh tra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0a ra khuy\u1ebfn ngh\u1ecb c\u1ee5 th\u1ec3 \u0111\u1ec3 quy tr\u00ecnh v\u1eadn h\u00e0nh tr\u01a1n tru h\u01a1n.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ai_bat_buoc_phai_kiem_toan_bao_cao_tai_chinh\"><\/span><b>Ai b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i t\u1ea5t c\u1ea3 doanh nghi\u1ec7p \u0111\u1ec1u b\u1eaft bu\u1ed9c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n h\u1eb1ng n\u0103m. Tuy nhi\u00ean, theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn (bao g\u1ed3m <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-90-2025-ND-CP-sua-doi-Nghi-dinh-17-2012-ND-CP-huong-dan-Luat-kiem-toan-doc-lap-651575.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u6cd5\u4ee490\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">), nh\u1eefng \u0111\u01a1n v\u1ecb sau \u0111\u00e2y <a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh\/\">\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u306f\u5fc5\u9808\u3067\u3059\u3002<\/a>:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-dau-tu-nuoc-ngoai\/\"><span style=\"font-weight: 400;\">\u5916\u8cc7\u4f01\u696d <\/span><\/a><span style=\"font-weight: 400;\">(FDI).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u516c\u958b\u4f01\u696d\u3001\u8a3c\u5238\u767a\u884c\u4f1a\u793e\u3001\u8a3c\u5238\u53d6\u5f15\u7d44\u7e54\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc (tr\u1eeb doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c thu\u1ed9c b\u00ed m\u1eadt nh\u00e0 n\u01b0\u1edbc).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-quy-mo-lon\/\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p quy m\u00f4 l\u1edbn<\/span><\/a><span style=\"font-weight: 400;\"> theo quy \u0111\u1ecbnh t\u1ea1i <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/nghi-dinh-90\/\"><span style=\"font-weight: 400;\">\u6cd5\u4ee490\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kh\u00e1c m\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1eb1ng n\u0103m ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Top_10_Cong_ty_kiem_toan_uy_tin_tai_TP_Ho_Chi_Minh\"><\/span><b>Top 10 C\u00f4ng ty ki\u1ec3m to\u00e1n uy t\u00edn t\u1ea1i TP. H\u1ed3 Ch\u00ed Minh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6247\" aria-describedby=\"caption-attachment-6247\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6247\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Top-10-Cong-ty-kiem-toan-uy-tin-tai-TP.-Ho-Chi-Minh.jpg\" alt=\"Top 10 C\u00f4ng ty ki\u1ec3m to\u00e1n uy t\u00edn t\u1ea1i TP. H\u1ed3 Ch\u00ed Minh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Top-10-Cong-ty-kiem-toan-uy-tin-tai-TP.-Ho-Chi-Minh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Top-10-Cong-ty-kiem-toan-uy-tin-tai-TP.-Ho-Chi-Minh-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Top-10-Cong-ty-kiem-toan-uy-tin-tai-TP.-Ho-Chi-Minh-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Top-10-Cong-ty-kiem-toan-uy-tin-tai-TP.-Ho-Chi-Minh-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Top-10-Cong-ty-kiem-toan-uy-tin-tai-TP.-Ho-Chi-Minh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6247\" class=\"wp-caption-text\">Top 10 C\u00f4ng ty ki\u1ec3m to\u00e1n uy t\u00edn t\u1ea1i TP. H\u1ed3 Ch\u00ed Minh<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u00e1c ph\u00f9 h\u1ee3p \u0111\u00f2i h\u1ecfi s\u1ef1 am hi\u1ec3u v\u1ec1 n\u0103ng l\u1ef1c v\u00e0 danh ti\u1ebfng c\u1ee7a \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n tr\u00ean th\u1ecb tr\u01b0\u1eddng. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 10 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cong-ty-kiem-toan-uy-tin\/\"><span style=\"font-weight: 400;\">c\u00f4ng ty ki\u1ec3m to\u00e1n uy t\u00edn<\/span><\/a><span style=\"font-weight: 400;\"> th\u01b0\u1eddng \u0111\u01b0\u1ee3c c\u00e1c t\u1ed5 ch\u1ee9c tin t\u01b0\u1edfng l\u1ef1a ch\u1ecdn t\u1ea1i khu v\u1ef1c ph\u00eda Nam:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_ty_TNHH_PwC_Viet_Nam\"><\/span><b>C\u00f4ng ty TNHH PwC Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">PwC l\u00e0 th\u00e0nh vi\u00ean c\u1ee7a m\u1ea1ng l\u01b0\u1edbi c\u00e1c c\u00f4ng ty PwC. Ch\u00ednh th\u1ee9c th\u00e0nh l\u1eadp t\u1ea1i Vi\u1ec7t Nam t\u1eeb n\u0103m 1994, \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n, t\u01b0 v\u1ea5n thu\u1ebf h\u00e0ng \u0111\u1ea7u. V\u1edbi h\u01a1n 1.200 nh\u00e2n s\u1ef1 gi\u00e0u kinh nghi\u1ec7m, PwC tr\u1edf th\u00e0nh \u0111\u1ed1i t\u00e1c \u0111\u00e1ng tin c\u1eady cho nhi\u1ec1u c\u00f4ng ty l\u1edbn.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: Saigon Tower, 29 L\u00ea Du\u1ea9n, B\u1ebfn Ngh\u00e9, qu\u1eadn 1, TP. HCM.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec7n tho\u1ea1i: 028 3823 0796.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Website: pwc.com\/vn\/vn.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cong_ty_TNHH_Ernst_Young_Viet_Nam_EY\"><\/span><b>\u30a2\u30fc\u30f3\u30b9\u30c8\u30fb\u30a2\u30f3\u30c9\u30fb\u30e4\u30f3\u30b0\u30fb\u30d9\u30c8\u30ca\u30e0\u682a\u5f0f\u4f1a\u793e\uff08EY\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">EY l\u00e0 doanh nghi\u1ec7p 100% v\u1ed1n n\u01b0\u1edbc ngo\u00e0i \u0111\u1ea7u ti\u00ean ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c nh\u1eadn gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp t\u1ea1i Vi\u1ec7t Nam t\u1eeb n\u0103m 1992. V\u1edbi h\u01a1n 800 nh\u00e2n vi\u00ean, EY n\u1ed5i b\u1eadt v\u1edbi s\u1ef1 t\u1eadn t\u00e2m h\u1ed7 tr\u1ee3 v\u00e0 b\u1ea3o m\u1eadt th\u00f4ng tin h\u00e0ng \u0111\u1ea7u.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: Bitexco Financial Tower, s\u1ed1 2 H\u1ea3i Tri\u1ec1u, B\u1ebfn Ngh\u00e9, qu\u1eadn 1, TP. HCM.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec7n tho\u1ea1i: 0283 824 5252.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Website: ey.com\/vi_vn.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cong_ty_TNHH_Deloitte_Viet_Nam\"><\/span><b>\u30c7\u30ed\u30a4\u30c8\u30d9\u30c8\u30ca\u30e0\u682a\u5f0f\u4f1a\u793e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Th\u00e0nh l\u1eadp t\u1eeb n\u0103m 1991, Deloitte Vi\u1ec7t Nam l\u00e0 chi nh\u00e1nh c\u1ee7a Deloitte \u0110\u00f4ng Nam \u00c1. \u0110\u01a1n v\u1ecb cung c\u1ea5p c\u00e1c gi\u1ea3i ph\u00e1p \u0111\u1ea1t ti\u00eau chu\u1ea9n qu\u1ed1c t\u1ebf cho c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia v\u00e0 doanh nghi\u1ec7p l\u1edbn trong n\u01b0\u1edbc.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: T\u00f2a nh\u00e0 Times Square, 57-69F \u0110\u1ed3ng Kh\u1edfi, B\u1ebfn Ngh\u00e9, qu\u1eadn 1, TP. HCM.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec7n tho\u1ea1i: 028 7101 4555.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Website: deloitte.com\/vn\/en.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cong_ty_TNHH_KPMG_Viet_Nam\"><\/span><b>KPMG\u30d9\u30c8\u30ca\u30e0\u682a\u5f0f\u4f1a\u793e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">KPMG Vi\u1ec7t Nam c\u00f3 m\u1eb7t t\u1eeb n\u0103m 1994, l\u00e0 th\u00e0nh vi\u00ean c\u1ee7a t\u1eadp \u0111o\u00e0n to\u00e0n c\u1ea7u. Ngo\u00e0i ki\u1ec3m to\u00e1n, \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, t\u01b0 v\u1ea5n thu\u1ebf v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro chuy\u00ean s\u00e2u.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: T\u00f2a nh\u00e0 Sun Wah, 115 Nguy\u1ec5n Hu\u1ec7, qu\u1eadn 1, TP. HCM.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec7n tho\u1ea1i: 028 3821 9266.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Website: kpmg.com\/vn\/vi.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cong_ty_TNHH_Hang_Kiem_toan_AASC\"><\/span><b>AASC\u76e3\u67fb\u6cd5\u4eba\u682a\u5f0f\u4f1a\u793e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">AASC l\u00e0 t\u1ed5 ch\u1ee9c h\u1ee3p ph\u00e1p \u0111\u1ea7u ti\u00ean v\u00e0 l\u1edbn nh\u1ea5t c\u1ee7a Vi\u1ec7t Nam ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n, k\u1ebf to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf. L\u00e0 th\u00e0nh vi\u00ean c\u1ee7a HLB Qu\u1ed1c t\u1ebf, AASC cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ea5t l\u01b0\u1ee3ng v\u1edbi chi ph\u00ed h\u1ee3p l\u00fd.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: T\u00f2a nh\u00e0 Galaxy 9, s\u1ed1 9 Nguy\u1ec5n Kho\u00e1i, qu\u1eadn 4, TP. HCM.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec7n tho\u1ea1i: 028 3945 0505.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Website: aasc.com.vn.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cong_ty_TNHH_Kiem_toan_va_Tu_van_A_C\"><\/span><b>A&amp;C\u76e3\u67fb\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u682a\u5f0f\u4f1a\u793e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">V\u1edbi h\u01a1n 31 n\u0103m ho\u1ea1t \u0111\u1ed9ng t\u1eeb n\u0103m 1992, A&amp;C l\u00e0 m\u1ed9t trong nh\u1eefng c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp h\u00e0ng \u0111\u1ea7u t\u1ea1i Vi\u1ec7t Nam. \u0110\u01a1n v\u1ecb t\u1eadp trung v\u00e0o ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 t\u01b0 v\u1ea5n tu\u00e2n th\u1ee7.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 2, Tr\u01b0\u1eddng S\u01a1n, qu\u1eadn T\u00e2n B\u00ecnh, TP. HCM.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec7n tho\u1ea1i: 028 3547 2972.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Website: a-c.com.vn.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cong_ty_TNHH_Grant_Thornton_Viet_Nam\"><\/span><b>\u30b0\u30e9\u30f3\u30c8\u30fb\u30bd\u30fc\u30f3\u30c8\u30f3\uff08\u30d9\u30c8\u30ca\u30e0\uff09\u682a\u5f0f\u4f1a\u793e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Th\u00e0nh l\u1eadp n\u0103m 1993, Grant Thornton l\u00e0 th\u00e0nh vi\u00ean c\u1ee7a t\u1eadp \u0111o\u00e0n ki\u1ec3m to\u00e1n to\u00e0n c\u1ea7u. \u0110\u01a1n v\u1ecb cung c\u1ea5p gi\u1ea3i ph\u00e1p t\u00f9y ch\u1ec9nh cho nhi\u1ec1u kh\u00e1ch h\u00e0ng trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: T\u00f2a nh\u00e0 Pearl Plaza, 561A \u0110i\u1ec7n Bi\u00ean Ph\u1ee7, qu\u1eadn B\u00ecnh Th\u1ea1nh, TP. HCM.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec7n tho\u1ea1i: 083 910 9100.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Website: grantthornton.com.vn.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cong_ty_TNHH_Kiem_toan_va_Tu_van_RSM_Viet_Nam\"><\/span><b>RSM\u30d9\u30c8\u30ca\u30e0\u76e3\u67fb\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u682a\u5f0f\u4f1a\u793e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">RSM Vi\u1ec7t Nam th\u00e0nh l\u1eadp n\u0103m 2001 v\u00e0 l\u00e0 th\u00e0nh vi\u00ean c\u1ee7a t\u1eadp \u0111o\u00e0n ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf RSM t\u1eeb n\u0103m 2012. \u0110\u1ed9i ng\u0169 h\u01a1n 400 chuy\u00ean gia t\u1ea1i \u0111\u00e2y t\u1eadp trung h\u1ed7 tr\u1ee3 c\u00e1c doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: 140 Nguy\u1ec5n V\u0103n Th\u1ee7, ph\u01b0\u1eddng \u0110a Kao, qu\u1eadn 1, TP. HCM.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec7n tho\u1ea1i: 0988 139 090.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Website: rsm.global\/vietnam\/vi.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cong_ty_TNHH_Kiem_toan_va_Tu_van_UHY\"><\/span><b>C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n UHY<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Sau h\u01a1n 16 n\u0103m ho\u1ea1t \u0111\u1ed9ng, UHY Vi\u1ec7t Nam kh\u1eb3ng \u0111\u1ecbnh v\u1ecb th\u1ebf v\u1edbi \u0111\u1ed9 tin c\u1eady cao t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf v\u00e0 Vi\u1ec7t Nam. M\u1ea1ng l\u01b0\u1edbi r\u1ed9ng kh\u1eafp gi\u00fap UHY cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ea5t l\u01b0\u1ee3ng cao.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: 63B Calmette, Nguy\u1ec5n Th\u00e1i B\u00ecnh, qu\u1eadn 1, TP. HCM.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec7n tho\u1ea1i: 0834 999 222.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Website: uhy.vn.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cong_ty_TNHH_Mazars_Viet_Nam\"><\/span><b>\u30de\u30b6\u30fc\u30ba\u30fb\u30d9\u30c8\u30ca\u30e0\u682a\u5f0f\u4f1a\u793e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Mazars Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean c\u1ee7a T\u1eadp \u0111o\u00e0n Mazars qu\u1ed1c t\u1ebf v\u1edbi h\u01a1n 70 n\u0103m kinh nghi\u1ec7m to\u00e0n c\u1ea7u. \u0110\u01a1n v\u1ecb chuy\u00ean cung c\u1ea5p d\u1ecbch v\u1ee5 cho nhi\u1ec1u l\u0129nh v\u1ef1c \u0111a d\u1ea1ng t\u1eeb c\u00f4ng nghi\u1ec7p \u0111\u1ebfn th\u01b0\u01a1ng m\u1ea1i.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: T\u00f2a Nh\u00e0 R\u1ed3ng Vi\u1ec7t, 141 Nguy\u1ec5n Du, TP. HCM.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec7n tho\u1ea1i: 028 3824 1493.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Website: mazars.vn.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang t\u00ecm ki\u1ebfm m\u1ed9t \u0111\u1ed1i t\u00e1c kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c ki\u1ec3m to\u00e1n m\u00e0 c\u00f2n \u0111\u1ed3ng h\u00e0nh gi\u1ea3i quy\u1ebft c\u00e1c b\u00e0i to\u00e1n r\u1ee7i ro thu\u1ebf, MAN &#8211; Master Accountant Network l\u00e0 l\u1ef1a ch\u1ecdn h\u00e0ng \u0111\u1ea7u. V\u1edbi h\u01a1n 30 n\u0103m th\u1ef1c t\u1ebf t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam, MAN mang \u0111\u1ebfn gi\u00e1 tr\u1ecb kh\u00e1c bi\u1ec7t th\u00f4ng qua s\u1ef1 am hi\u1ec3u t\u01b0\u1eddng t\u1eadn h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf n\u1ed9i \u0111\u1ecba.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network kh\u00f4ng l\u00e0m vi\u1ec7c d\u1ef1a tr\u00ean l\u00fd thuy\u1ebft c\u1ee9ng nh\u1eafc. Thay v\u00e0o \u0111\u00f3, ch\u00fang t\u00f4i t\u1eadp trung v\u00e0o vi\u1ec7c:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch r\u1ee7i ro ti\u1ec1m \u1ea9n trong giao d\u1ecbch n\u1ed9i b\u1ed9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed1i \u01b0u h\u00f3a chi ph\u00ed thu\u1ebf d\u1ef1a tr\u00ean vi\u1ec7c \u00e1p d\u1ee5ng ch\u00ednh x\u00e1c c\u00e1c Th\u00f4ng t\u01b0 78\/2014\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cung c\u1ea5p Th\u01b0 qu\u1ea3n l\u00fd chuy\u00ean bi\u1ec7t, gi\u00fap ban l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ki\u1ec3m tra quy\u1ebft to\u00e1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network gi\u00fap doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i t\u1eeb th\u1ebf b\u1ecb \u0111\u1ed9ng sang ch\u1ee7 \u0111\u1ed9ng trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh. S\u1ef1 an t\u00e2m c\u1ee7a kh\u00e1ch h\u00e0ng l\u00e0 th\u01b0\u1edbc \u0111o gi\u00e1 tr\u1ecb c\u1ed1t l\u00f5i c\u1ee7a ch\u00fang t\u00f4i trong su\u1ed1t 3 th\u1eadp k\u1ef7 qua.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u00f4ng tin li\u00ean h\u1ec7 d\u1ecbch v\u1ee5 t\u1ea1i MAN &#8211; Master Accountant Network:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Tieu_chi_lua_chon_cong_ty_kiem_toan_uy_tin\"><\/span><b>Ti\u00eau ch\u00ed l\u1ef1a ch\u1ecdn c\u00f4ng ty ki\u1ec3m to\u00e1n uy t\u00edn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u00e1nh nh\u1eefng h\u1ec7 l\u1ee5y ph\u00e1p l\u00fd v\u00e0 chi ph\u00ed ph\u00e1t sinh kh\u00f4ng \u0111\u00e1ng c\u00f3, chuy\u00ean gia t\u1ea1i MAN \u0111\u1ec1 xu\u1ea5t b\u1ea1n n\u00ean xem x\u00e9t c\u00e1c ti\u00eau ch\u00ed sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kinh nghi\u1ec7m trong ng\u00e0nh: B\u1ea1n n\u00ean y\u00eau c\u1ea7u \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n cung c\u1ea5p danh s\u00e1ch kh\u00e1ch h\u00e0ng c\u00f9ng ng\u00e0nh ngh\u1ec1 m\u00e0 h\u1ecd t\u1eebng ph\u1ee5c v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u0103ng l\u1ef1c nh\u00e2n s\u1ef1: H\u00e3y t\u00ecm hi\u1ec3u xem ai s\u1ebd l\u00e0 ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp ph\u1ee5 tr\u00e1ch h\u1ee3p \u0111\u1ed3ng v\u00e0 li\u1ec7u h\u1ecd c\u00f3 b\u1eb1ng Ki\u1ec3m to\u00e1n vi\u00ean c\u00f4ng ch\u1ee9ng (CPA) hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ea3 n\u0103ng t\u01b0 v\u1ea5n thu\u1ebf: \u01afu ti\u00ean c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 th\u1ebf m\u1ea1nh v\u1ec1 t\u01b0 v\u1ea5n thu\u1ebf \u0111\u1ec3 gi\u1ea3i quy\u1ebft c\u00e1c v\u01b0\u1edbng m\u1eafc ph\u00e1t sinh ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u1ea3y ra thay v\u00ec \u0111\u1ee3i \u0111\u1ebfn khi b\u00e1o c\u00e1o \u0111\u00e3 ph\u00e1t h\u00e0nh.<\/span><\/li>\n<\/ul>\n<h2 data-pm-slice=\"1 4 []\"><span class=\"ez-toc-section\" id=\"Bang_so_sanh_tieu_chi_chon_cong_ty_kiem_toan\"><\/span>B\u1ea3ng so s\u00e1nh ti\u00eau ch\u00ed ch\u1ecdn c\u00f4ng ty ki\u1ec3m to\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Vi\u1ec7c l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u00e1c ph\u1ee5 thu\u1ed9c v\u00e0o quy m\u00f4 v\u00e0 m\u1ee5c ti\u00eau c\u1ee7a doanh nghi\u1ec7p. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng so s\u00e1nh c\u01a1 b\u1ea3n:<\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>B\u1ea3ng so s\u00e1nh ti\u00eau ch\u00ed ch\u1ecdn c\u00f4ng ty ki\u1ec3m to\u00e1n<\/strong><\/caption>\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u57fa\u6e96<\/th>\n<th style=\"text-align: center;\">C\u00f4ng ty qu\u1ed1c t\u1ebf (Big 4)<\/th>\n<th style=\"text-align: center;\">C\u00f4ng ty ki\u1ec3m to\u00e1n kh\u00e1c<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u30b5\u30fc\u30d3\u30b9\u6599<\/td>\n<td style=\"text-align: center;\">Th\u01b0\u1eddng cao<\/td>\n<td style=\"text-align: center;\">Linh ho\u1ea1t, h\u1ee3p l\u00fd<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u5f37\u307f<\/td>\n<td style=\"text-align: center;\">Th\u01b0\u01a1ng hi\u1ec7u to\u00e0n c\u1ea7u<\/td>\n<td style=\"text-align: center;\">Am hi\u1ec3u s\u00e2u lu\u1eadt \u0111\u1ecba ph\u01b0\u01a1ng<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u9069\u5207\u306a\u5019\u88dc\u8005<\/td>\n<td style=\"text-align: center;\">T\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia<\/td>\n<td style=\"text-align: center;\">Doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf (SMEs)<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">T\u01b0 v\u1ea5n thu\u1ebf<\/td>\n<td style=\"text-align: center;\">T\u1eadp trung b\u00e1o c\u00e1o l\u1edbn<\/td>\n<td style=\"text-align: center;\">H\u1ed7 tr\u1ee3 s\u00e1t th\u1ef1c t\u1ebf v\u1eadn h\u00e0nh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb ph\u00f9 h\u1ee3p l\u00e0 quy\u1ebft \u0111\u1ecbnh quan tr\u1ecdng \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ef1 minh b\u1ea1ch v\u00e0 b\u1ec1n v\u1eefng c\u1ee7a doanh nghi\u1ec7p. M\u1ed9t \u0111\u01a1n v\u1ecb ch\u1ea5t l\u01b0\u1ee3ng kh\u00f4ng ch\u1ec9 gi\u00fap b\u1ea1n ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd, m\u00e0 c\u00f2n l\u00e0 ng\u01b0\u1eddi b\u1ea1n \u0111\u1ed3ng h\u00e0nh gi\u00fap nh\u00ecn th\u1ea5u c\u00e1c r\u1ee7i ro v\u00e0 c\u01a1 h\u1ed9i.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u1ea1i MAN &#8211; Master Accountant Network, ch\u00fang t\u00f4i cam k\u1ebft mang l\u1ea1i s\u1ef1 an t\u00e2m tuy\u1ec7t \u0111\u1ed1i cho kh\u00e1ch h\u00e0ng b\u1eb1ng nh\u1eefng gi\u1ea3i ph\u00e1p th\u1ef1c ti\u1ec5n, chuy\u00ean s\u00e2u. N\u1ebfu b\u1ea1n \u0111ang t\u00ecm ki\u1ebfm m\u1ed9t \u0111\u1ed1i t\u00e1c tin c\u1eady \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf v\u00e0 \u0111\u1ea3m b\u1ea3o s\u1ef1 minh b\u1ea1ch t\u00e0i ch\u00ednh, h\u00e3y li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u t\u1eeb \u0111\u1ed9i ng\u0169 chuy\u00ean gia h\u01a1n 30 n\u0103m kinh nghi\u1ec7m.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u30b5\u30fc\u30d3\u30b9\u9023\u7d61\u5148\u60c5\u5831<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4f4f\u6240\uff1a<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E\u30e1\u30fc\u30eb:<\/b> <a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Xem Google Business Profile c\u1ee7a MAN &#8211; Master Accountant Network<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia\u00a0 L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u30ec\u30fb\u30db\u30a2\u30f3\u30fb\u30c8\u30a5\u30a8\u30f3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_cong_ty_kiem_toan\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00f4ng ty ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_kiem_toan_duoc_tinh_dua_tren_tieu_chi_nao\"><\/span>\u76e3\u67fb\u8cbb\u7528\u306e\u8a08\u7b97\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u57fa\u6e96\u304c\u4f7f\u7528\u3055\u308c\u307e\u3059\u304b? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tChi ph\u00ed th\u01b0\u1eddng d\u1ef1a tr\u00ean quy m\u00f4 doanh nghi\u1ec7p, \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a giao d\u1ecbch, s\u1ed1 l\u01b0\u1ee3ng giao d\u1ecbch, th\u1eddi gian d\u1ef1 ki\u1ebfn ho\u00e0n th\u00e0nh v\u00e0 nh\u00e2n s\u1ef1 tham gia.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Cong_ty_nho_co_can_thiet_phai_kiem_toan_khong\"><\/span>C\u00f4ng ty nh\u1ecf c\u00f3 c\u1ea7n thi\u1ebft ph\u1ea3i ki\u1ec3m to\u00e1n kh\u00f4ng? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tD\u00f9 kh\u00f4ng b\u1eaft bu\u1ed9c theo lu\u1eadt, ki\u1ec3m to\u00e1n v\u1eabn l\u00e0 c\u00e1ch t\u1ed1t nh\u1ea5t \u0111\u1ec3 n\u00e2ng cao uy t\u00edn, chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 g\u1ecdi v\u1ed1n ho\u1eb7c vay ng\u00e2n h\u00e0ng.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_vien_co_phat_hien_ra_cac_hanh_vi_gian_lan_khong\"><\/span>Ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 ph\u00e1t hi\u1ec7n ra c\u00e1c h\u00e0nh vi gian l\u1eadn kh\u00f4ng? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKi\u1ec3m to\u00e1n vi\u00ean c\u00f3 tr\u00e1ch nhi\u1ec7m thi\u1ebft k\u1ebf quy tr\u00ecnh \u0111\u1ec3 ph\u00e1t hi\u1ec7n c\u00e1c sai s\u00f3t tr\u1ecdng y\u1ebfu, d\u00f9 l\u00e0 do nh\u1ea7m l\u1eabn hay gian l\u1eadn.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Sau_khi_kiem_toan_xong_doanh_nghiep_nhan_duoc_gi_ngoai_bao_cao\"><\/span>Sau khi ki\u1ec3m to\u00e1n xong, doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c g\u00ec ngo\u00e0i b\u00e1o c\u00e1o? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u01a1n v\u1ecb ki\u1ec3m to\u00e1n th\u01b0\u1eddng cung c\u1ea5p Th\u01b0 qu\u1ea3n l\u00fd, li\u1ec7t k\u00ea c\u00e1c \u0111i\u1ec3m y\u1ebfu trong h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 \u0111\u1ec1 xu\u1ea5t gi\u1ea3i ph\u00e1p kh\u1eafc ph\u1ee5c.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Nen_thay_doi_cong_ty_kiem_toan_bao_lau_mot_lan\"><\/span>N\u00ean thay \u0111\u1ed5i c\u00f4ng ty ki\u1ec3m to\u00e1n bao l\u00e2u m\u1ed9t l\u1ea7n? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tVi\u1ec7c thay \u0111\u1ed5i t\u00f9y thu\u1ed9c v\u00e0o ch\u00ednh s\u00e1ch n\u1ed9i b\u1ed9. Duy tr\u00ec \u0111\u1ed1i t\u00e1c l\u00e2u n\u0103m gi\u00fap h\u1ecd hi\u1ec3u r\u00f5 l\u1ecbch s\u1eed v\u00e0 \u0111\u1eb7c th\u00f9 doanh nghi\u1ec7p, gi\u00fap qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n hi\u1ec7u qu\u1ea3 h\u01a1n.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean ti\u00eau ch\u00ed n\u00e0o? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Chi ph\u00ed th\u01b0\u1eddng d\u1ef1a tr\u00ean quy m\u00f4 doanh nghi\u1ec7p, \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a giao d\u1ecbch, s\u1ed1 l\u01b0\u1ee3ng giao d\u1ecbch, th\u1eddi gian d\u1ef1 ki\u1ebfn ho\u00e0n th\u00e0nh v\u00e0 nh\u00e2n s\u1ef1 tham gia.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00f4ng ty nh\u1ecf c\u00f3 c\u1ea7n thi\u1ebft ph\u1ea3i ki\u1ec3m to\u00e1n kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"D\u00f9 kh\u00f4ng b\u1eaft bu\u1ed9c theo lu\u1eadt, ki\u1ec3m to\u00e1n v\u1eabn l\u00e0 c\u00e1ch t\u1ed1t nh\u1ea5t \u0111\u1ec3 n\u00e2ng cao uy t\u00edn, chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 g\u1ecdi v\u1ed1n ho\u1eb7c vay ng\u00e2n h\u00e0ng.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 ph\u00e1t hi\u1ec7n ra c\u00e1c h\u00e0nh vi gian l\u1eadn kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 tr\u00e1ch nhi\u1ec7m thi\u1ebft k\u1ebf quy tr\u00ecnh \u0111\u1ec3 ph\u00e1t hi\u1ec7n c\u00e1c sai s\u00f3t tr\u1ecdng y\u1ebfu, d\u00f9 l\u00e0 do nh\u1ea7m l\u1eabn hay gian l\u1eadn.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Sau khi ki\u1ec3m to\u00e1n xong, doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c g\u00ec ngo\u00e0i b\u00e1o c\u00e1o? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u0110\u01a1n v\u1ecb ki\u1ec3m to\u00e1n th\u01b0\u1eddng cung c\u1ea5p Th\u01b0 qu\u1ea3n l\u00fd, li\u1ec7t k\u00ea c\u00e1c \u0111i\u1ec3m y\u1ebfu trong h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 \u0111\u1ec1 xu\u1ea5t gi\u1ea3i ph\u00e1p kh\u1eafc ph\u1ee5c.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u00ean thay \u0111\u1ed5i c\u00f4ng ty ki\u1ec3m to\u00e1n bao l\u00e2u m\u1ed9t l\u1ea7n? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Vi\u1ec7c thay \u0111\u1ed5i t\u00f9y thu\u1ed9c v\u00e0o ch\u00ednh s\u00e1ch n\u1ed9i b\u1ed9. Duy tr\u00ec \u0111\u1ed1i t\u00e1c l\u00e2u n\u0103m gi\u00fap h\u1ecd hi\u1ec3u r\u00f5 l\u1ecbch s\u1eed v\u00e0 \u0111\u1eb7c th\u00f9 doanh nghi\u1ec7p, gi\u00fap qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n hi\u1ec7u qu\u1ea3 h\u01a1n.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng ty ki\u1ec3m to\u00e1n l\u00e0 \u0111\u1ed1i t\u00e1c chi\u1ebfn l\u01b0\u1ee3c gi\u00fap doanh nghi\u1ec7p minh b\u1ea1ch h\u00f3a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 t\u1ed1i \u01b0u h\u00f3a qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf. V\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111ang t\u00ecm ki\u1ebfm \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 chuy\u00ean nghi\u1ec7p, vi\u1ec7c hi\u1ec3u r\u00f5 quy tr\u00ecnh v\u00e0 ti\u00eau ch\u00ed l\u1ef1a ch\u1ecdn l\u00e0 b\u01b0\u1edbc kh\u1edfi \u0111\u1ea7u quan tr\u1ecdng \u0111\u1ec3 b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n doanh nghi\u1ec7p. Ki\u1ec3m to\u00e1n kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd theo Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp n\u0103m 2011, m\u00e0 c\u00f2n l\u00e0 c\u00f4ng c\u1ee5 gi\u00fap nh\u00e0 qu\u1ea3n tr\u1ecb nh\u00ecn nh\u1eadn s\u1ee9c kh\u1ecfe th\u1ef1c t\u1ebf c\u1ee7a b\u1ed9 m\u00e1y kinh doanh. \u0110\u1ed1i [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6244,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[26,25],"tags":[],"class_list":["post-6243","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-phan-tich","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/6243","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=6243"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/6243\/revisions"}],"predecessor-version":[{"id":6248,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/6243\/revisions\/6248"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/6244"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=6243"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=6243"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=6243"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}